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Alex Brisbois and Rebecca Dziedzic
Installing pumps as turbines (PaTs) in water distribution networks can recover otherwise wasted energy, as well as reduce leakage caused by high water pressure. However, a barrier to their implementation is the lack of information on their performance in...
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Federico Di Gaetano, Stefano Cascone and Rosa Caponetto
In response to the pressing demand for sustainable building practices within the Architecture, Engineering, and Construction (AEC) sector, this study investigates the integration of building information modeling (BIM) processes with the Leadership in Ene...
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Renée Antonieta Villagra Cayamana
Pág. 57 - 76
En el presente trabajo, se analiza la incidencia en Perú de las recomendaciones brindadas por la Organización para la Cooperación y el Desarrollo Económicos (OCDE) en su Guía sobre las implicancias de la pandemia del COVID-19 en los precios de transferen...
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Bongchan Jeong, Jungsoo Kim, Zhenjun Ma, Paul Cooper and Richard de Dear
Air conditioning (A/C) is generally responsible for a significant proportion of total building energy consumption. However, occupants? air conditioning usage patterns are often unrealistically characterised in building energy performance simulation tools...
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Antonio Faúndez, Dr.
Pág. 155 - 173
Los nuevos desafíos fiscales en la economía digital propuestos por la OCDE no vienen más que a confirmar la obsolescencia del concepto de establecimiento permanente que ofrece el artículo 5 de los Modelos de Convenio para evitar la doble tributación. Sin...
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Juan Antonio Ramírez-Sáenz,Juan Martín Gómez-Sánchez,Jose Luis Ponz Tienda,Juan Pablo Romero Cortés,Laura Gutierrez Bucheli
Pág. 5 - 14
The Architecture, Engineering and Construction (AEC) Industry in Colombia is starting to implement Building Information Modeling (BIM) in their projects but in a much unorganized way. This issue could be attributed to a lack of unique and public BIM stan...
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Lee-Ann Steenkamp
AbstractMost tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model'). Notwithstanding the uncertainty surrounding its legal status, the courts in many countrie...
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Lee-Ann Steenkamp
AbstractMost tax treaties (including South Africa
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Patricia L. Mokhtarian, David van Herick
The phenomenon whereby individuals self-select into their residential environment based on previously determined preferences for how to travel is known as residential self-selection (RSS). Numerous studies have investigated the influence of RSS on the es...
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Marcos Aurelio Pereira Valadão
This paper analyzes the Contemporary International Tax System with focus on international tax cooperation, the participants of this context, that goes beyond the countries, and the issues that are present in base erosion and profit shifting (BEPS) Projec...
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